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TMI Blog2019 (5) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... refunded to the provider who has remitted service tax in relation to taxable services provided to the unit to carry on authorized operations in a SEZ - refund allowed - appeal allowed - decided in favor of appellant. - ST/41130, 41132/2013 - Final Order No. 40420-40421/2019 - Dated:- 1-3-2019 - SHRI MADHU MOHAN DAMODHAR, TECHNICAL MEMBER And SHRI P. DINESHA, JUDICIAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the very same issue has been addressed by the Tribunal in the appellant s own case vide Tribunal s Final Order No. 40296-40299/2019 dated 11.02.2019 and reported in 2019 (2) TMI-1178-CESTAT-Chennai and hence she prays that the present appeal may be allowed. 2. On the other hand, Ld. DR submits that the stand taken in the earlier order that once the services are exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 3 Appeal Nos.E/41129/2013 ST/40165/2013 ST/40167/2013 11. On true and fair construction of Notifications 9/2009 and 15/2009 issued under Section 93(1) of the Act, considered in the light of the overarching provisions of Sections 7 and 26(e) of the 2005 Act, the conclusion appears compelling that neither Notification 9/2009 nor 15/2009 disentitle immunity to Service Tax enjoined by the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity to tax under the provisions of the 2005 Act), to claim refund of the Service Tax, wherever assessed and collected by Revenue or remitted otherwise by the taxable service provider, inadvertently. Considered in the light of this analysis, the substituted provisions, of clause/sub-paragraph c of Notification No. 15/2009 cannot be inferred to have imposed any disability on the recipient of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find no new grounds or reasons to deviate from the ratio laid down in the appellant s own case in the above mentioned final order. 4. In view thereof, the present impugned orders in these cases also cannot be sustained and therefore set aside. Appeals are therefore allowed with consequential benefits, if any, as per law. (Order dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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